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4 - Erroneous AbatementThe timely filed TC 150 return for TY 2018 is determined to be a nullity. The valid taxpayer filed a return reporting tax of $.00 and withholding of $2,500 which posted as a TC 976. Form 14039 is included with the return. The ASED for the valid return is expired. Based on the original return, the account shows TC 150 tax of $5,000, and withholding of $6,000. A CP 2000 proposing a tax increase of $2,000 based on unreported income is issued to the valid taxpayer’s last known

Note:

Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

The Get Transcript Online (GTO) application will be decommissioned in December 2024.

If a TC 971 AC 527 is present, refer to IRM 25.23.2.8.6, Disabled Online Accounts TC 971 AC 527, IRM 25.23.2.8.6.1, Treatment of Disabled Accounts for IP PIN, and IRM 25.23.2.8.6.1.2, Resolving Non-Tax-Related Accounts with TC 971 AC 527, for additional guidance.

(6) If Form 14039 was received,

The account reflects at least one rejected invalid return and no invalid returns have been accepted,

See IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases.

(7) A determination of identity theft is made (tax related or non-tax-related),

The taxpayer has indicated they did not receive unemployment benefits,

A closing letter must be sent. See IRM 25.23.3.2.3, Self-Identified - Non-Tax-Related Identity Theft - IDT4, for additional information. When at least one of the issues is tax related, send Letter 4674C instead of Letter 4402C. Include an open paragraph for the required narrative.

(8) A No IDT determination was made,

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Input TC 972 AC 522 with MISC "NOIDT" when the case is taxpayer identified. Refer to IRM 25.23.2.6.6, Reversing Unsupported Allegations of Identity Theft, for specific information.

Input TC 972 AC 522 with MISC "IRSERR" when the case is IRS identified. Refer to IRM 25.23.2.4.5, IRS Initiated Suspicion of Identity Theft - TC 971 AC 522 IRSID, for specific information.

(9) All actions have been completed and closing codes input,

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Send the TP an IDT closing letter. Refer to Exhibit 25.23.4-10, Identity Theft (IDT) Closing Letter Decision Chart.

(10) Closing the case as previous action,

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Review CII case notes and/or IDRS to determine if an interim letter was issued to the taxpayer before the case was moved to IDT inventory. Then follow procedures in IRM 25.23.4.10.6, Identity Theft (IDT) - Previous Action.

(11) Directed to reverse an existing IDT indicator,

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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